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GST on Footwear Under 1000 — 5%

Footwear Under 1000 attracts 5% GST under HSN code 6402. Calculate the exact tax below.

Updated for 2026
HSN Code: 6402
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HSN Code for Footwear Under 1000

HSN Code
6402

Footwear Under 1000 is classified under HSN code 6402 for GST purposes. The Harmonized System of Nomenclature (HSN) code is used to classify goods systematically. This code must be mentioned on GST invoices when billing for footwear under 1000.

GST Rate History for Footwear Under 1000

Footwear with sale value up to ₹1,000 per pair attracts 5% GST since July 2017. The threshold was maintained when rates were revised in 2022.

Input Tax Credit (ITC) on Footwear Under 1000

Yes, input tax credit (ITC) is available on footwear under 1000 for registered businesses. If you purchase footwear under 1000 for business purposes, the GST paid (5%) can be claimed as ITC against your output tax liability, subject to conditions under Section 16 of the CGST Act.

GST Calculation Examples for Footwear Under 1000

Here are example calculations showing GST on footwear under 1000 at 5% for common price points:

Base PriceGST (5%)CGST (2.5%)SGST (2.5%)Total
₹300₹15₹8₹8₹315
₹500₹25₹13₹13₹525
₹700₹35₹18₹18₹735
₹999₹50₹25₹25₹1,049

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Frequently Asked Questions

What is the GST rate on Footwear Under 1000 in India?

Footwear Under 1000 attracts 5% GST in India under HSN code 6402. For intra-state sales, this is split into 2.5% CGST and 2.5% SGST. For inter-state sales, 5% IGST applies.

What is the HSN code for Footwear Under 1000?

The HSN code for Footwear Under 1000 is 6402. HSN (Harmonized System of Nomenclature) codes are used to classify goods under GST. This code should be mentioned on all GST invoices.

How to calculate GST on Footwear Under 1000?

To add 5% GST on footwear under 1000: GST Amount = Base Price × 5/100. Total = Base Price + GST Amount. For example, on ₹500: GST = ₹25, Total = ₹525.

Can I claim input tax credit (ITC) on Footwear Under 1000?

Yes, registered businesses can claim input tax credit on footwear under 1000 purchased for business purposes. The 5% GST paid can be offset against your output GST liability, subject to Section 16 conditions of the CGST Act.

Has the GST rate on Footwear Under 1000 changed since 2017?

Footwear with sale value up to ₹1,000 per pair attracts 5% GST since July 2017. The threshold was maintained when rates were revised in 2022.